Subsection 211.6(1) - Definitions
Excluded Trust
Paragraph (b)
Administrative Policy
16 May 2000 External T.I. 2000-0022205 - Qualifying Environmental Trust
Can a corporation can satisfy s. 20(1)(ss) and the requirements of the qualifying environmental trust (“QET”) definition (the...
Qualifying Environmental Trust
Administrative Policy
2015 Ruling 2015-0619281R3 - Qualifying Environmental Trusts for Pipelines
Facts
ACo owns and operates the Pipeline which is situated in Canada, and is responsible for the Reclamation Obligations in respect of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 107.3 - Subsection 107.3(1) | 100% of the income and non-capital losses of a pipeline reclamation trust are allocable to the pipeline company | 158 |
22 August 2014 External T.I. 2014-0521951E5 - Qualifying Environmental Trusts - Purpose
On May 29, 2014, the National Energy Board decision MH-001-2013 on set-aside and collection mechanisms proposed a Model Trust Agreement to provide...
2013 Ruling 2012-0463871R3 - Qualifying Site
Four affiliated Canadian mining companies who operate Canadian mines directly (in the case of Corporation A and B) or through a partnership (in...
2013 Ruling 2012-0463471R3 - Single Reclamation Trust
A public company (the Corporation) will dissolve existing reclamation trusts with respect to different mining sites, receive the funds from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2) | site pluralized | 49 |
2003 Ruling 2003-0050303 - AT-RISK BENEFIT AND ENVIRONMENTAL TRUST
Proposed transactions
Xco, which owns the “Mine,” will form a joint venture (“JV”) with a partnership funded by investors (the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(ss) | investor-funded LP will enter into a JV with a mining co pursuant to which it will fund a QET respecting a mine to be reopened | 517 |
Qualifying Site
Administrative Policy
2013 Ruling 2012-0463621R3 - QET--Qualifying Site
A public company (Corporation A), and two "grandchild" Canadian subsidiaries (Corporations C and D), are the members of the Partnership. ...